Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

848.0000 VALUATION METHODOLOGY

Annotation 848.0005

848.0005 Cable Television Appraisal Unit—Declines in Value. In determining whether or not cable television systems have declined in value, assessors must follow the requirement set forth in Property Tax Rule 461(d) that fixtures and other machinery and equipment classified as improvements be treated as a separate appraisal unit. C 11/7/1996.

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